With the completion of the stable platform of International Financial Reporting Standards (IFRS) in 2004, the International Accounting Standards Board (IASB) established itself as a world leader in the preparation of financial reporting standards. As many countries agreed to adopt these standards, or equivalents to them, many influential national standard-setter such as the United Kingdom, Australia and New Zealand acknowledged that the time had come for an international approach to standard set-thing. This process is ongoing.
Applying International Financial Reporting Standards Enhanced Edition has been written to meet the needs of accounting students and practitioners in understanding the complexities of IFRSs and applying the stable platform of standards. It concentrates on those financial reporting standards that are not related to specific industries and that therefore have wide application.
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